How Nigerian States Spend More Than They Earned in Q1 2026
Oyo posted the largest Q1 fiscal surplus at +₦130.34bn, while Akwa Ibom recorded the largest deficit at −₦38.47bn.
A positive figure means a state earned more than it spent in the quarter; a negative figure means it spent more than it collected.
Rivers is excluded, as the state did not report Q1 2026 figures.
State — Total Revenue | Total Expenditure | Fiscal Balance
1 Oyo — ₦443.46bn I ₦313.12bn |+₦130.34bn
2 Edo — ₦221.07bn | ₦130.16bn | +₦90.91bn
3 Lagos — ₦805.50bn | ₦715.34bn | +₦90.16bn
4 Katsina — ₦152.62bn | ₦87.42bn | +₦65.20bn
5 Bayelsa — ₦197.75bn | ₦139.33bn | +₦58.41bn
6 Enugu — ₦101.82bn | ₦48.90bn | +₦52.92bn
7 Ogun — ₦130.02bn | ₦99.51bn | +₦30.52bn
8 Borno — ₦77.28bn | ₦48.49bn | +₦28.80bn
9 Delta — ₦245.88bn | ₦217.17bn | +₦28.71bn
10 Ebonyi — ₦78.50bn | ₦52.55bn | +₦25.96bn
11 Ondo — ₦87.00bn | ₦61.29bn | +₦25.71bn
12 Osun — ₦82.24bn | ₦60.23bn | +₦22.02bn
13 Yobe — ₦80.75bn | ₦60.88bn | +₦19.88bn
14 Sokoto — ₦68.15bn | ₦48.46bn | +₦19.69bn
15 Anambra — ₦77.50bn | ₦58.41bn | +₦19.09bn
16 Plateau — ₦69.51bn | ₦52.22bn | +₦17.29bn
17 Cross River — ₦63.36bn | ₦48.01bn | +₦15.35bn
18 Kebbi — ₦51.54bn | ₦37.21bn | +₦14.34bn
19 Nasarawa — ₦65.32bn | ₦51.02bn | +₦14.30bn
20 Kwara — ₦63.68bn | ₦51.76bn | +₦11.92bn
21 Zamfara — ₦61.10bn | ₦49.75bn | +₦11.35bn
22 Taraba — ₦79.80bn | ₦70.41bn | +₦9.38bn
23 Abia — ₦79.06bn | ₦69.83bn | +₦9.23bn
24 Gombe — ₦67.99bn | ₦64.42bn | +₦3.57bn
25 Imo — ₦89.07bn | ₦86.67bn | +₦2.40bn
26 Benue — ₦83.43bn | ₦82.28bn | +₦1.15bn
27 Kaduna — ₦94.76bn | ₦94.94bn | −₦180 million
28 Ekiti — ₦68.09bn | ₦68.67bn | −₦590 million
29 Jigawa — ₦96.49bn | ₦100.31bn | −₦3.82bn
30 Niger — ₦119.64bn | ₦124.89bn | −₦5.25bn
31 Adamawa — ₦53.43bn | ₦60.34bn | −₦6.92bn
32 Kogi — ₦79.03bn | ₦89.85bn | −₦10.82bn
33 Bauchi — ₦127.20bn | ₦144.45bn | −₦17.25bn
34 Kano — ₦141.20bn | ₦159.89bn | −₦18.69bn
35 Akwa Ibom — ₦163.26bn | ₦201.73bn | −₦38.47bn
National: Total Revenue ₦4.57tn | Total Expenditure ₦3.85tn | Balance +₦717bn
Source: #StatiSense
(NGF)
